Účetní specifika rezerv na rekultivace a jejich audit

The diploma thesis deals with the accounting specifics of provisions for reclamation and other related provisions arising mainly in the mining and photovoltaic industries. The aim of the thesis is to analyse the legal and accounting framework for these provisions, define their position under Czech accounting legislation, and assess their audit in terms of the risks of material misstatement and appropriate audit procedures. The thesis is based on an analysis of legal regulations governing obligations in the areas of remediation, reclamation, mining damage, disposal of solar panels, and waste electrical and electronic equipment management. The thesis also includes a comparison of the approach to provisions under Czech Accounting Standards. The practical part focuses on specific examples of the recognition and audit of provisions in the mining and solar industries. Based on the analysis performed, the thesis concludes that provisions for reclamation and similar long-term obligations represent a significant area of financial reporting, characterised by a high degree of estimation uncertainty, a strong link to legal regulation, and increased demands on audit verification.